The following data concern the operations of Best Inc.'s first processing department for a recent month: 300 Work in process, beginning: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 60% 80% Costs in the beginning inventory: Material cost Conversion cost $594 $8,256 Units started into production during the month Units completed and transferred out 26,000 25,500 Costs added to production during the month: Material costs Conversion cost $79,732 $887,626 Work in process, ending: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion 800 60% 50% Required: a) Determine the equivalent units of production for materials and conversion costs b) Determine the cost per equivalent unit for materials and conversion costs. c) Determine the cost of units transferred out of the department during the month. d) Determine the cost of ending work-in-process inventory in the department